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Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Levy orders

419: Offences in relation to levy orders

You could also call this:

"Breaking rules about keeping records and telling the truth can get you in trouble with the law"

Illustration for Customs and Excise Act 2018

If you do not keep the right records, you can get in trouble. You must keep statements, accounts, or records as required by an order made under section 413 or 414A. You will commit an offence if you fail to do so.

You also commit an offence if you do not make a return as required by an order made under section 413 or 414A. If you make a return knowing it is false, you commit an offence. You must tell the truth when making a return.

If you do not comply with a requirement, you commit an offence. This requirement is imposed under section 418(3)(a). You must follow the rules.

If you commit an offence, you can get a fine. The fine depends on what you did wrong and if you are an individual or a company. For example, if you are an individual and you do not keep the right records, you can get a fine of up to $5,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039908.

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420: Defences for offences in relation to levy orders, or

"Excuses for breaking levy order rules that are not your fault"

Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Levy orders

419Offences in relation to levy orders

  1. A person commits an offence if the person fails to keep or maintain statements, accounts, or records that are required by an order made under section 413 or 414A to be kept or maintained.

  2. A person commits an offence if the person fails to make a return that the person is required to make by an order made under section 413 or 414A.

  3. A person commits an offence if the person makes a return that the person is required to make by an order made under section 413 or 414A knowing that the return is false or misleading in a material particular.

  4. A person commits an offence if the person fails to comply with a requirement imposed under section 418(3)(a).

  5. A person who commits an offence under subsection (1) is liable on conviction,—

  6. in the case of an individual, to a fine not exceeding $5,000:
    1. in the case of a body corporate, to a fine not exceeding $25,000.

      1. A person who commits an offence under subsection (2) or (4) is liable on conviction,—

      2. in the case of an individual, to a fine not exceeding $1,000:
        1. in the case of a body corporate, to a fine not exceeding $5,000.

          1. A person who commits an offence under subsection (3) is liable on conviction,—

          2. in the case of an individual, to a fine not exceeding $10,000:
            1. in the case of a body corporate, to a fine not exceeding $50,000.

              Compare
              Notes
              • Section 419(1): amended, on , by section 11 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).
              • Section 419(2): amended, on , by section 11 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).
              • Section 419(3): amended, on , by section 11 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).